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V3551-15 ·17 November 2015 ·consulta-vinculante Medium impact
Tax

Possibility of applying corporate tax relief for revenues from Ceuta permanent establishment

A company headquartered on the Peninsula with a permanent establishment in Ceuta asks whether it can benefit from the relief under Article 33 of the Corporate Income Tax Law, where its turnover is entirely with the Peninsula. The DGT confirms that such relief is applicable for revenues from the Ceuta establishment, subject to the legal limits.

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2015-11-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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